Ask Dr. Z

I am one of the professional coders for Interventional Radiology. I am trying to get clarification on best practices for when to use a modifier (52/53) to reflect a discontinued procedure vs coding for what actually took place. The below scenario comes up quite frequently:

An order is placed for a CT-guided percutaneous drain placement; however, preliminary CT showed resolutions of the right lower quadrant fluid collection. Therefore no drain was placed, and only imaging took place. The acute side reports 49406-74 (I understand they are bound to report whatever was ordered), but on the professional side we feel it is most appropriate to report 74174-26, since that is all that took place. Is that correct thinking? Or should we be reporting 49406-53? Do the professional and the acute side HAVE to match?